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不同会计标准之间的详细比较
可比性概念是一个在国际财务报告准则下提出的潜在的概念。一年财务报表是不被允许的(唯一的例外是第一年的公司)但他们在公认会计准则下被允许。
总合报告表 根据国际财务报告准则,子公司必须采取所有来自母公司合并的会计政策。在采用母公司的会计政策之前,它必须确定是否有一个特定的实体存在，被视为相关方需要巩固。根据FIN 46，公认会计准则下，合并的决心是基于可变利益实体(VIE)模型。根据FIN 46,整合决策是基于决定，谁有权承担相关实体的收入和损失。决定是由命名的主要受益人相关实体和评估的关系所判定。IFRS集中控制的概念决定着是否存在母子公司关系。控制被定义为能力统治实体的运营资产，这是为了获得好处。
Consolidations Under IFRS, subsidiaries must adopt all the accounting policies of the parent company in consolidation. Before the adoption of the parent's accounting policies, it must be determined whether or not a specific entity is considered a related party required to consolidate. Such a determination of a consolidation under GAAP is based off of the Variable Interest Entity (VIE) model under FIN 46. Under FIN 46, consolidation decisions are based on determining who has the right to incur the income and losses of a related entity. Determinations are made naming the primary beneficiary of the related entity and assessing the relationship. IFRS focuses on the notion of control in determining whether a parent-subsidiary relationship exists. Control is defined as the ability to rule over the operating assets of an entity in order to obtain the benefits.
补偿的密钥管理是在国际财务报告准则下，一个必需的信息披露，而不是在公认会计准则的前提条件下。
Compensation Compensation of key management is a required disclosure under IFRS, where as under GAAP it is not.
国际财务报告准则要求详细披露每个预提费用的性质和应计费用的性质变化。根据公认会计原则,应计费用不需要被单独披露的财务报表,增加财务报表的透明度。
Accrued Expenses IFRS requires a detailed disclosure of the nature of each accrued expense and the nature of the changes to those accrued expenses. Under GAAP, accrued expenses are not required to be individually disclosed in the financial statements - increasing the transparency of financial statements.
库存的方法暗含(LIFO)成本核算方法是禁止IFRS。国际财务报告准则的变更,将迫使公司采取先进先出(FIFO)方法或加权平均成本法。采用一种新的成本核算方法可能会严重影响一个实体的经营成果。
Inventory The last-in-first-out (LIFO) costing methodology for inventory is prohibited under IFRS. The change to IFRS would force a company to adopt the first-in-first-out (FIFO) methodology or weighted average cost method. The adoption of a new costing method could significantly impact the operating results of an entity.
长期资产减值准备的测试使用有很多差异。这些差异可能会在国际财务报告的准则下，导致早期损伤识别。
Impairment of Long-lived Assets There are differences in the testing for the impairment of long-lived assets held for use. These differences could potentially lead to earlier impairment recognition under IFRS. GAAP uses the undiscounted cash-flow method in determining the recoverability of an asset, where as IFRS requires the use of an entity-specific discounted cash flow or fair value measurement. By having different testing requirements the determination of whether an asset is impaired or not could differ from one set of standards to the next (affecting the previously recognized loss).
The concept of comparability is one of the underlying concepts brought forth under IFRS. Single year financial statements are not permitted (the only exception being for first year companies) yet they are allowed under GAAP.
资产的账面价值——Carrying Value of Assets
Under GAAP, assets are generally carried at historical cost (with a few exceptions for certain financial instruments), whereas under IFRS historical cost is the primary basis of accounting, however the ability to revalue assets (to fair market value) is allowed. By revaluing assets, there may be significant differences in the carrying value of these assets versus GAAP.
折旧——Depreciation
IFRS requires that separate, significant components of an item of property, plant and equipment be recorded and depreciated separately. If an asset has multiple aspects each with different lives, the asset must be depreciated in segments, rather than as a whole. IFRS annually evaluates the residual value of an asset at the balance sheet date.
租赁——Leases
Under GAAP, there is specific guidance in making the determination as to whether a lease is considered operating or capital. The four specific criteria surround:
IFRS focuses on the overall substance of the transaction and substantiality all of the risks or rewards of ownership are transferred to the lessee. IFRS measures all of the criteria GAAP uses, yet it does not place a specific threshold on the amount. This is a classic example of how GAAP follows a strict set of rules while IFRS necessitates judgment-based decisions.
收入所得税——Income Taxes
There are several differences between IFRS and GAAP relating to accounting for and reporting of income taxes:
The tax rate used for measuring deferred taxes under GAAP is the enacted tax rate in place when the timing difference is expected to reverse, whereas under IFRS, the substantially enacted tax rate is used.
Under GAAP, the classification of the deferred tax asset or liability is either short-term or long-term depending on the underlying relationship of the timing difference. Under IFRS, deferred tax assets and liabilities are always recorded as long-term.
Under GAAP (for non-public companies), a reconciliation of the expected tax expense to actual is not required in detail and only a disclosure of the nature of the reconciling items is required. IFRS requires the complete reconciliation, including the nature and amounts.
建筑合同——Construction Contracts
Under GAAP, while the percentage of completion method is preferred, the completed contract method is acceptable in certain situations. GAAP does allow for the completed contract method in certain situations where a reliable estimate cannot be made and there is not an expected loss to be incurred on the project. IFRS specifically prohibits the use of the completed contract method, and instead recommends the use of the cost recovery method when percent complete can not be reliably estimated. Combining and segmenting contracts is allowed, but not required under GAAP, however when certain criteria are met under IFRS, it is a requirement. The impact can substantially change a company's revenue contingent upon the circumstances within each contract (for example, the majority of costs incurred are on the segment of a project carrying lower margins than the rest of the project. In this case under IFRS, less income would be recognized if the job was broken out into segments). |
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